[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-48-016":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"credit_prac","初階授信人員專業能力測驗——授信實務","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-48-016","48",16,"下列何計算式不屬企業授信戶財務結構之分析？",[13,14,15,16],"資本淨值÷資產總額","負債總額÷資本淨值","（淨值＋長期負債）÷固定資產","銷貨淨額÷資產總額",3,"企業授信",1,"財務結構分析衡量企業資金來源的組成與長短期配置是否穩健。(A) 資本淨值÷資產總額是淨值比率，看自有資本占總資產比重；(B) 負債總額÷資本淨值是負債比率，看財務槓桿高低；(C)（淨值＋長期負債）÷固定資產是固定長期適合率，檢視固定資產是否以長期資金支應，避免以短支長，三者都屬財務結構分析。(D) 銷貨淨額÷資產總額是總資產週轉率，分子為營業額，衡量資產創造營收的效率，屬於經營效能分析，不是財務結構分析，故選 (D)。","easy",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",2,{"id":28,"question":29,"qno":30},"credit_prac-45-005","企業短期償債能力的大小，可由下列何者加以測定？",5,{"id":32,"question":33,"qno":34},"credit_prac-45-010","下列授信項目何者不是交易性融資？",10,{"id":36,"question":37,"qno":38},"credit_prac-45-014","依中小企業信用保證基金規定，間接送保案件應於該基金保證書所載有效期限內核准並動用首筆授信，必要時得申請延長多久？",14,{"id":40,"question":41,"qno":10},"credit_prac-45-016","下列何者非屬企業之速動資產？",{"id":43,"question":44,"qno":45},"credit_prac-45-017","銀行辦理墊付國內票款業務所徵提之統一發票，應於下列何聯加蓋「已在 XX 行庫辦理融資」文義之戳記？",17,1793070619994]